ACCOUNTS RECEIVABLE

Date Explanation Ref. Debit Credit Balance

Sept. 1 Balance ü 11,360
S 4,540 15,900
CR 6,740 9,160
G 120 9,040

Accounts Receivable Subsidiary Ledger

Fowler
Date Explanation Ref. Debit Credit Balance
Sept. 1 Balance ü 2,130
S 1,070 3,200
CR 1,330 1,870

Sogard
Date Explanation Ref. Debit Credit Balance
Sept. 1 Balance ü 5,000
S 810 5,810
CR 2,170 3,640
G 120 3,520

Giambi
Date Explanation Ref. Debit Credit Balance
Sept. 1 Balance ü -
S 1,390 1,390
CR 280 1,110

Andino
Date Explanation Ref. Debit Credit Balance
Sept. 1 Balance ü 2,640
CR 1,840 800

Hurley
Date Explanation Ref. Debit Credit Balance
Sept. 1 Balance ü 1,590
S 1,270 2,860
CR 1,120 1,740

MONTGOMERY COMPANY
Schedule of Accounts Receivable
As of September 30,2017
Flower 1,870
Sogard 3,520
Giambi 1,110
Andino 800
Hurley 1,740
Total 9,040

Accounts receivable 9,040

Working Notes
S - Sales Journal
CR - Cash Receipt
G - General Journal

Total Sales made during the month

Flower 1,070
Sogard 810
Giambi 1,270
Hurley 1,390
Total 4,540

Total Cash Receipts

Flower 1,330
Sogard 2,170
Giambi 280
Andino 1,840
Hurley 1,120
Total 6,740